AARTECH.NS
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

Acid Test Ratio: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Performance Graph
Financial Ratios
Ratio Value
PE Ratio193.60
Net Profit Margin0.04
Acid Test Ratio2.01
Inventory Turnover2.77
Coverage Ratio7.38
Debt to Equity0.14
Key Ratios

Net Profit Margin: Making very low profit as compared to its revenue which generally means either business is inefficient or cost of making the product or services is higher than what it is finally worth

Return on Assets: Very high efficiency of the assets which indicates assets are making high contribution to the revenue

Return on Equity: Very low income of the company when compared with its equity, which means inefficient equity

Performance Graph
Profitability Ratios
Ratio Value
Net Profit Margin0.04
Return on Assets1.09
Return on Equity0.04
Performance Graph
Key Ratios

Acid Test Ratio: It has very strong liquidity, which means it can can cover its liabilities without relying on inventory

Current Ratio: It would not have any issues to cover its short-term liabilities because of strong liquidity

Performance Graph
Liquidity Ratios
Ratio Value
Acid Test Ratio2.01
Current Ratio2.71
Performance Graph
Key Ratios

Inventory Turnover: Very Slow Inventory movement or over stocking risk

Performance Graph
Efficiency Ratios
Ratio Value
Inventory Turnover2.77
Performance Graph
Key Ratios

Coverage Analysis: At a very strong financial position where company is easily able to pay its interest payments from its earnings (EBIT + Lease Payments)

Performance Graph
Coverage Ratios
Ratio Value
Coverage Ratio7.38
Performance Graph
Key Ratios

Debt to Equity Ratio: Company has low debt when compared to its equity which means it is financially stable

Interest Coverage Ratio: Company is at low risk of getting default as it can easily cover its interest payments and strong financial health

Performance Graph
Solvency Ratios
Ratio Value
Debt to Equity Ratio0.14
Interest Coverage Ratio9.23
Performance Graph
Key Ratios

P/E Ratio: Overvalued stock which means company is making very less revenue per share but stock price is very high which represent speculative stock

Dividend Yield: NA

Performance Graph
Market Ratios
Ratio Value
P/E Ratio193.60
Gross Profit Margin0.35
Price to Book Ratio8.62
Dividend Yield0.00
Performance Graph

Balance Sheet Analysis of Aartech Solonics Ltd

The balance sheet in the financial statement of the company shows its financial position at a particular point in time.

It consists of the following:

  • Assets: Something that the company owns and that gives financial benefits over a period of time.
  • Liabilities: Something that a company owes and that has a financial burden on the company.
  • Equity: It is basically the owner’s share in the company.

The formula is:

Assets = Liabilities + Equity
đź“ŚAssets:
Asset
Value & Year
2024
2023
2022
Total Assets 411221000 368444000 327906000
Total Non Current Assets 110173000 111444000 130084000
Other Non Current Assets - 5541000 -
Non Current Prepaid Assets 6981000 6434000 4720000
Non Current Deferred Taxes Assets 2829000 9977000 12719000
Financial Assets - - -
Investment In Financial Assets 9841000 6197000 2500000
Held To Maturity Securities - - -
Available For Sale Securities 61553000 46869000 2611000
Financial Assets Fair Value 9841000 6197000 2500000
Long Term Equity Investment 39773000 39773000 301000
Investments In Associates At Cost 39772000 39772000 300000
Goodwill And Other Intangible Assets - - -
Other Intangible Assets - - -
Goodwill - - -
Net Ppe 45818000 44132000 44690000
Accumulated Depreciation -663000 -4148000 -
Gross Ppe 46481000 48280000 44690000
Construction In Progress - - -
Other Properties 1435000 1435000 1435000
Machinery Furniture Equipment 24197000 24779000 21189000
Buildings And Improvements 19058000 20275000 20275000
Land And Improvements 1791000 1791000 1791000
Properties - - -
Current Assets 300992000 256945000 197712000
Other Current Assets 14768000 7897000 -
Hedging Assets Current - - -
Assets Held For Sale Current - - -
Restricted Cash - 12183000 5669000
Prepaid Assets 14769000 26291000 11625000
Inventory 77414000 51289000 27554000
Other Inventories 1000 1000 -
Finished Goods 60971000 39385000 26529000
Work In Process 16442000 11903000 1025000
Raw Materials - 36245000 26498000
Other Receivables 278000 40000 75000
Taxes Receivable - 7857000 5486000
Accounts Receivable 94832000 105602000 64919000
Allowance For Doubtful Accounts Receivable -12673000 -4368000 -6922000
Gross Accounts Receivable 107505000 109970000 71841000
Cash Cash Equivalents And Short Term Investments 113699000 73723000 93539000
Other Short Term Investments 90302000 59976000 81708000
Cash And Cash Equivalents 23397000 13747000 11831000
Cash Equivalents 20200000 12183000 5669000
Cash Financial 3197000 1564000 6162000
đź“Ś Liabilities & Equity
Liability/Equity
Value & Year
2024
2023
2022
Net Debt 17697000 12842000 153000
Total Debt 42002000 27801000 7990000
Total Liabilities Net Minority Interest 115832000 79838000 47577000
Total Non Current Liabilities Net Minority Interest 4570000 4912000 7812000
Other Non Current Liabilities 1000 -1000 11000
Derivative Product Liabilities - - -
Non Current Pension And Other Postretirement Benefit Plans 2428000 2307000 1884000
Trade And Other Payables Non Current - - -
Non Current Deferred Revenue 1585000 1726000 4776000
Non Current Deferred Taxes Liabilities - 1847000 1630000
Long Term Debt And Capital Lease Obligation 556000 880000 1141000
Long Term Capital Lease Obligation 556000 880000 1141000
Long Term Debt - - -
Long Term Provisions 2428000 - -
Current Liabilities 111262000 74926000 39765000
Other Current Liabilities 5640000 447000 -
Current Deferred Taxes Liabilities 2514000 - 4667000
Current Debt And Capital Lease Obligation 41446000 26921000 6849000
Current Capital Lease Obligation 352000 332000 331000
Current Debt 41094000 26589000 6518000
Pension And Other Post Retirement Benefit Plans Current - 242000 89000
Current Provisions - 120000 110000
Payables 64305000 47689000 27831000
Other Payable 7478000 4413000 3893000
Dividends Payable - - -
Total Tax Payable 1845000 2174000 1629000
Accounts Payable 54982000 41102000 22309000
Common Stock Equity 295348000 288729000 280248000
Total Capitalization 295348000 288729000 280248000
Total Equity Gross Minority Interest 295389000 288606000 280329000
Minority Interest 41000 -123000 81000
Stockholders Equity 295348000 288729000 280248000
Other Equity Interest 189447000 - -
Treasury Stock - - -
Retained Earnings 73360000 66741000 58260000
Additional Paid In Capital 50920000 50920000 50920000
Capital Stock 105901000 105901000 105901000
Common Stock 105901000 105901000 105901000

Income statement interpretation for Aartech Solonics Ltd

The income statement in the financial statement of the company shows its company financial performance over a period in time.

It consists of the following:

  • Revenue: It is the total amount of money earned from the core business activity of the company.
  • Expenses: It is the total amount required for running the full functionality of the company.
  • Profit or loss:In very simple terms, when a company pays its expenses using its revenue, then what’s left is profit, and in case expenses are more when compared with revenue, then it is loss.
đź“ŚRevenue & Profitability
Revenue/Profitability
Value & Year
2024
2023
2022
Total Revenue 327441000 216880000 163364000
Operating Revenue 327441000 216880000 163364000
Cost Of Revenue 214421000 127068000 89022000
Gross Profit 113020000 89812000 74342000
Ebitda 33647000 26706000 38959000
Ebit 28954000 22315000 35523000
Operating Income 4253000 15085000 21842000
Net Income 13153000 14217000 27975000
Net Income From Continuing Operation Net Minority Interest 13153000 14217000 27975000
Net Income From Continuing And Discontinued Operation 13153000 14217000 27975000
Net Income Common Stockholders 13153000 14217000 27975000
Net Income Including Noncontrolling Interests 13153000 14055000 27975000
Net Income Discontinuous Operations - - -
Net Income Continuous Operations 13153000 14055000 27975000
Normalized Income -3572800 13548108 16920949
Normalized Ebitda 9753000 25737000 25429000
Total Unusual Items 23894000 969000 13530000
Total Unusual Items Excluding Goodwill 23894000 969000 13530000
đź“ŚExpenses & Taxes
Expenses/Taxes
Value & Year
2024
2023
2022
Reconciled Depreciation 4693000 4391000 3436000
Reconciled Cost Of Revenue 214421000 127068000 89022000
Total Expenses 323188000 201795000 141522000
Operating Expense 108767000 74727000 52500000
Other Operating Expenses 40917000 19749000 2917000
Depreciation And Amortization In Income Statement 4693000 4391000 3436000
Amortization - - -
Depreciation Income Statement 4693000 4391000 3436000
Selling General And Administration 19755000 10430000 16767000
Selling And Marketing Expense 5976000 2958000 7699000
General And Administrative Expense 13779000 7472000 9068000
Rent And Landing Fees 1816000 1800000 1800000
Tax Provision 12663000 6306000 6266000
Pretax Income 25816000 20361000 34241000
Other Non Operating Income Expenses 1831000 381000 346000
Special Income Charges -9000 -1415000 2256000
Other Special Charges 9000 1415000 -2256000
Write Off - - -
Net Non Operating Interest Income Expense -4084000 3793000 -1566000
Total Other Finance Cost 2542000 859000 497000
Interest Expense Non Operating 3138000 1954000 1282000
Interest Income Non Operating 1596000 6606000 213000
đź“Ś Earnings Per Share
Earnings Per Share
Value & Year
2024
2023
2022
Diluted Eps 0.41 0.45 0.88
Basic Eps 0.41 0.45 0.88
Diluted Ni Avail To Com Stockholders 13153000 14217000 27975000
Net Income From Continuing Operations 13153000 14217000 27975000
Minority Interests -164000 203000 -

Cash flow analysis for Aartech Solonics Ltd

The cashflow statement in the financial statement of the company shows how cash is moving in or moving out of the company over a period of time.

It consists of the following:

  • Operating activities: Cash flow from the core business operations.
  • Investing activities: Cashflow from investments made by the company.
  • Financing activities: These are cash from loans or by issuing shares or paying out dividends.
đź“ŚOperating Cash Flow
Operating Cash Flow
Value & Year
2024
2023
2022
Operating Cash Flow 14920000 -48226000 16580000
Changes In Cash 9651000 1917000 1556000
Taxes Refund Paid -1596000 -8909000 -1880000
Change In Working Capital 15026000 -58062000 -4789000
Change In Other Current Liabilities -4197000 809000 -2233000
Change In Other Current Assets 20645000 -15459000 177000
Change In Payable 8928000 18793000 8007000
Change In Inventory -26125000 -23735000 -5841000
Change In Receivables 15896000 -38154000 -5348000
Other Non Cash Items -5092000 -7844000 -3241000
Stock Based Compensation - - -
Provision And Write Off Of Assets -34000 4710000 5925000
Depreciation And Amortization 4693000 4391000 3436000
Amortization Cash Flow - - -
Depreciation 4693000 4391000 3436000
đź“ŚInvesting Cash Flow
Investing Cash Flow
Value & Year
2024
2023
2022
Investing Cash Flow -9303000 38441000 -12712000
Net Other Investing Changes 2529000 999000 -867000
Interest Received Cfi 1220000 6635000 213000
Dividends Received Cfi - - -
Net Investment Purchase And Sale -6663000 -43114000 -8218000
Sale Of Investment 22154000 - 11274000
Purchase Of Investment -28817000 -43114000 -19492000
Net Business Purchase And Sale - - -
Sale Of Business - - -
Purchase Of Business - - -
Net Ppe Purchase And Sale -6389000 13697000 2993873
Sale Of Ppe - 18944000 2993873
Purchase Of Ppe -6389000 -5247000 -
Net Intangibles Purchase And Sale - - -
Purchase Of Intangibles - - -
đź“Ś Financing Cash Flow
Financing Cash Flow
Value & Year
2024
2023
2022
Financing Cash Flow 4034000 11702000 -2312000
Net Other Financing Charges - - -12000
Interest Paid Cff -4873000 -1837000 -
Cash Dividends Paid -5295000 -5295000 -
Common Stock Dividend Paid -5295000 -5295000 -
Net Common Stock Issuance - - -
Common Stock Payments - - -
Common Stock Issuance - - -
Repurchase Of Capital Stock - - -
Repayment Of Debt - - -
Issuance Of Debt 14506000 20071000 -
Issuance Of Capital Stock - - -
Net Issuance Payments Of Debt 14506000 20071000 -2312000
Net Short Term Debt Issuance 14506000 20071000 -
Short Term Debt Issuance 14506000 20071000 -
Net Long Term Debt Issuance - - -2312000
Long Term Debt Payments - - -
Long Term Debt Issuance - - -
Net Preferred Stock Issuance - - -
Preferred Stock Payments - - -

Summary

Fundamental Overview of AARTECH.NS (Aartech Solonics Ltd)

Above is the summary for fundamental analysis of Aartech Solonics Ltd , whose ticker name is AARTECH.NS and belongs to sector Industrials, and it is listed in NSE (National Stock Exchange).

The Aartech Solonics Ltd which is listed in NSE (National Stock Exchange) has a PE ratio of 193.60, AARTECH.NS has a net profit margin of 0.04, the acid test ratio for AARTECH.NS is 2.01, AARTECH.NS has an inventory turnover of 2.77, and AARTECH.NS has debt-to-equity ratio of 0.14.

The AARTECH.NS whose company name is Aartech Solonics Ltd has made profit/loss of 113020000 with total revenue of 327441000, AARTECH.NS has assets worth of 411221000.

1. What is fundamental analysis?

Fundamental analysis is looking into a company’s real business performance by analyzing financial statements, earning reports, and key valuation ratios.

Basically, fundamental analysis involves examining a company’s revenue, profits, losses, debts, assets, liabilities, and ratios calculated using these values to determine long-term investment strategies.

Fundamental analysis may not work for short-term trading of stock; it is usually incorporated by long-term investors.

2. Importance of Fundamental Analysis

Imagine you are locking a good amount of funds into an unknown company for many years. Sounds stupid, right?

This is where fundamental analysis comes into the picture, which turns an unknown enemy into a known friend.

As fundamental analysis involves calculating how a company is actually performing, the real revenue, profits, assets, liabilities, debts, and more. This helps investors to determine what the actual current financial condition of the company is, how much the company’s stock price is justified when compared to earnings (Corporate earnings reports India) that it is making through business, what the probability is that the company will go bankrupt in the future, how much growth the company has shown in the past, and other financial ratios.

All these calculations and analyses determine the financial health of the company, historical business growth, company’s efficiency, and its stock price compared with real earnings (Corporate earnings reports India), which helps traders to make investment decisions for long-term investment strategies.

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